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August 11, 1999

CLA-2-61:RR:NC:TAB:354 E85023

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.4050; 4203.29.3020

Mr. Brian Wavra
Lacrosse/Rainfair Safety Products Division 3600 S. Memorial Drive
Racine, Wisconsin 53403

RE: The tariff classification of gloves from China.

Dear Mr. Wavra:

In your letter dated July 22, 1999, you requested a tariff classification ruling on behalf of Rainfair, Inc. The provided samples will be returned as per your request.

Two samples were provided for review. Style PUMFW20P-L is a lined and insulated gunn cut glove with a ribbed knit fabric cuff. The palmside from fingertips to wrist, the complete thumb, and a half moon overlay on the palmside cuff is constructed of a two-ply material which consists of a finely knitted polyester fabric with a heavy cellular polyurethane (plastic) coating on the outer surface which is glued on the underside to cowhide leather. The backside of the glove is made of cowhide split leather. Additionally, the glove features a waterproof insert and inner foam padding. The cellular polyurethane-coated palmside material imparts the essential character of the glove.

Style PUC20P-L is a lined and insulated gunn cut glove with an outershell constructed of pig suede leather. The glove features a ribbed knit fabric cuff with a pig suede half moon overlay on the palmside of the cuff.

With regards to the outer ply (the plastic) of style PUMFW20P-L we note that:

The classification of plastics and textile combinations is essentially governed by Note 1 (h) to Section XI, Note 3 to Chapter 56 and Note 2 to Chapter 59. Legal Note 2 to Chapter 59 provides, in pertinent part, that:

2. Heading 5903 applies to:

(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (5) Plates, sheets or strip of cellular plastics combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); . . .

In style PUMFW20P-L the finely knit polyester textile fabric is present to merely reinforce the polyurethane. The gloves are therefore classified in chapter 39

The applicable subheading for style PUMFW20P-L will be 3926.20.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves): Gloves: Other: Other . . . Other. The rate of duty will be 10.2 percent ad valorem.

The applicable subheading for style PUC20P-L will be 4203.29.3020, HTS, which provides for Articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: other: men’s . . . lined. The rate of duty will be 14 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-637-7083.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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